ARSD § 64:44:02:07 — Application of cigarette tax stamp credit memos

Pirnat, Marge
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2012-06-21T15:14:00Z
2012-06-21T15:14:00Z
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State of South Dakota
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64:44:02:07. Application
of cigarette tax stamp credit memos. Distributors granted cigarette excise
tax stamp credit shall be issued a credit memo by the department stating the
amount of credit authorized for the application claim. The distributor, upon receipt
of the authorized credit memo, shall present the credit memo at the next
request for tax stamps to the property and special taxes division of the
department. The secretary shall include the total authorized credit memo amount
when computing the charges for the purchase of cigarette excise tax stamps by
the distributor.